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This time, the Provincial Treasury of Bizkaia has been very discreet in introducing the new modifications to the regime for posted workers or impatriate regime (colloquially known as the Beckham Law) in Bizkaia with effect from 1 January 2022 by means of regulatory provisions.

 It thus anticipates and improves on the measures envisaged in the national Start-up Law and its improvement of the “Beckham 2.0 regime”.

Bizkaia consolidates itself as a territory with extremely beneficial taxation for foreigners, as well as for Basque citizens or citizens from other Spanish provinces who have returned to Bizkaia, as long as the job they are going to fill, via an employment contract, is classified as “highly qualified“. 

1- BECKHAM BIZKAIA LAW UNTIL 2021 (posted workers scheme)

The regime is included in article 56. Bis of the Norma Foral 13/2013, of 5 December, on Personal Income Tax (Special Regime for posted workers) and in Article 1 to 3 of the Decreto Foral 47/2014, of 8 April, which approves the regulatory text.

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The requirements and characteristics are as follows:

  • Not having been a tax resident in Bizkaia in the last 5 previous tax years.
  • The reason for the move is to carry out highly qualified work under an employment contract with a Spanish company, having the physical residency in Bizkaia.
  • Qualified work is understood to be (i) those with a professional category included in Group 1 of the Social Security Scheme, thus requiring a university degree and (ii) the work comprises one or more fields regarding research and development, scientific and technical activities.
  • The scheme was applicable in the financial year of the change and for 5 years thereafter.
  • 15% of the full income from work was exempted in the calculation of the annual personal income tax.
  • 20% of the expenses related to housing, schooling and languages, with the ceiling of the full income, are considered as deductible expenses, reducing the tax result.


Provincial Decree 43/2022, of 12 April, which implements certain tax measures to boost economic activity, of the Provincial Council of Bizkaia, has implemented, with retroactive effect from 2022, a considerable improvement in the conditions of application of this impatriate regime, making Bizkaia a key territory or “hub” for attracting highly qualified people who decide to live in Bizkaia.

They are as follows:

  • The regime will be applicable in the tax year in which the change of residence takes place and in the 10 subsequent years, both to the taxpayer and to his/her family.
  • The regime may be applied for not necessarily in the first year but in any of them, subtracting those pending from the 10 qualifying years.
  • Income derived from assets abroad will be exempt as long as they have been taxed by a tax of a principal nature.
  • The Law mentions the “declaration” in which the application of the regime is opted for, whereas to date this has been done directly in the annual “self-assessment” of the tax. It remains to be seen whether the Inland Revenue is preparing some kind of additional responsible declaration together with the annual self-assessment of personal income tax.
  • The reasons for relocation may now also be based on organisational, management, economic and financial control and commercial reasons (in addition to research and development, scientific and technical reasons). 
  • The taxpayer must devote at least 85% of his/her time to these tasks.
  • The full income derived from the employment relationship is 30% exempt from 2022 onwards (previously 15%).
  • Deductible expenses, in addition to social security costs, remain at a maximum of 20% of the full employment income, and are outlined as follows:
    • Travel and moving expenses necessary for the taxpayer’s establishment in Bizkaia, as well as those of the members of his/her family unit. Expenses corresponding to trips made from Bizkaia to their country of origin shall be understood to be included in this section, up to a limit of two per year.
    • Expenses derived from the schooling in Bizkaia of the descendants of the taxpayer.Gastos por cursos de euskera y/o castellano seguidos por el o la contribuyente u otro miembro de su unidad familiar.
    • Expenses for Basque and/or Spanish courses taken by the taxpayer or another member of his or her family unit.
    • Expenses for the renting of the habitual residence, as well as the expenses arising from the contracting of services or supplies linked to the same.

3- SUMMARY TABLE of the main modifications

Until 021From 2022
No previous tax residence in 5 years=
Application period 5 + 1 yearApplication period 10 + 1 year
Qualified tasks: research and development, scientific and technicalAdittional aualified tasks: organisational, management, economic and financial control and commercial reasons

Time devoted to these tasks 85%
Employment income exempted 15%Employment income exempted 30%
Deductible expenses 20%= + supplies


Let us look at an example: for a salary of 215.000 euros, the application of the scheme (with expenses of not even a 20%):

  • In 2021, the reimbursement is 24.250 .
  • From Tax year 2022, the reimbursement will be 31.120 .

Gross income215.000 €215.000 €
Exemption 15%32.250 €64.500 €

182.750 €150.500 €
Social Security2.696,49 €2.696,49 €
Deductible Expenses (Lease)15.100 €15.100 €
Taxable base I164.953,51 132.703,51 € 
General reduction4.300 €4.300 €
Taxable base II160.653,00 €128.403,50 €
To be paid61.475 €48.600 €
Withholding85.720 €85.720 €
Reimboursement-24.250 -31.120 €

We will see the effect of this crucial improvement in the 2022 rents that will be submitted in 2023, if you have any questions in the meantime, contact us at hola@expateasy.es